THE LAWYER’S CRIME DIARY: THE OFFENCE OF CRIMINAL BREACH OF TRUST.
This offence is committed where the accused is entrusted with property, or has any dominion over property, and dishonestly misappropriates or converts that property to his own use in violation of any direction of law prescribing how such property is to be discharged. See Section 311 of the Penal Code ; Adeyanju v FRN (2020) LPELR-50243(CA) ; Adeniji v FRN (2021) LPELR-52818(CA) ; and Bari v Kano State (2021) LPELR-56176(CA) . INGREDIENTS The following ingredients must be proved: That the accused was entrusted with property or had dom…
NBA EPE BRANCH BREAKS GROUND ON NEW BAR CENTRE | Clementina E. Ukiri, Esq.
Epe, Lagos State – The Nigerian Bar Association (NBA), Epe Branch, marked a historic day on Thursday, December 11, 2025, with the foundation-laying ceremony for its NBA Epe Branch Bar Centre. The landmark event was led by the Admin Judge of the Epe Judicial Division, the Honourable Justice W. Animahun. The ceremony was graced by numerous distinguished guests, underscoring the significance of the project. These included: Hon. Justice W. Animahun , Admin Judge of Epe Judicial Division (who led the foundation-laying); Dr. Saliu Jimoh , …
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FEDERAL INLAND REVENUE SERVICE NEW GUIDELINES ON WITHHOLDING TAX (PART 2) | Lydia Ehisuoria Ohonsi Esq.
1. Withholding Tax (WHT) is an advance payment of income tax: "WHT is a tax collection mechanism that serves as an advance payment of income tax." It is "not a separate form of tax but an advance payment of income tax." 2. The primary legislation is the Deduction of Tax at Source (Withholding) Regulations 2024: "Nigeria’s Minister of Finance signed the Deduction of Tax at Source (Withholding) Regulations 2024, otherwise known as the 'WHT Regulations 2024'..." The regulations "replaced all pr…
